A defendant shall be punished by imprisonment for two years.

Punishment of the crime

The value-added tax may be paid after the due date unless the return is filed by the due date of the statutory return.

In the case of some exports to which zero tax rate applies, it is unnecessary to submit documents related to the tax invoice when filing a tax return of value-added tax because it is exempted from the obligation to issue a tax invoice, and the amount of sales is more than the purchase tax amount, so it is possible to undergo an examination

After completion of the return of value-added tax, a standard certificate of value-added tax, standard financial statements, etc. necessary for loans from financial institutions may be issued even before the actual return of value-added tax is paid.

C has taken over a de facto elderly company in the de facto crisis of the discontinuance of sales without purchasing the above points, and has fabricated false financial statements, and has prepared a false financial statements and issued documents necessary for receiving a loan after the deadline, to obtain money from the bank, etc.

Accordingly, C is stated in the bill of indictment around September 2014 as "the time when C acquired D", but in light of the 2054 and 2144 pages of investigation records, C appears to be "the time of September 2014".

On October 2, 2014, the trade name of D Co., Ltd. (E Co., Ltd.) (E Co., Ltd.) was changed to “F” on April 27, 2015.

hereinafter referred to as “D”) was accepted.

The Defendant received a proposal to obtain money from a bank, etc. in the above manner and accepted it in fact with the knowledge that D was a decent company and held office as a representative director around November 14, 2014.

The Defendant and C conspiredd to acquire money from banks, etc. by the above means.

Defendant and C secure the financial statements of D drawn up falsely to others, and the tax office sent in the dispatching tax office as described below, 1 year 2012, and 2012.